Although an investment partnership statement of assets and liabilities is similar in many respects to an investment company statement of assets and liabilities, there are some differences. The Statement generally consists of three sections: Assets, Liabilities, and Partners’ Capital. Generally, two types of capital accounts, general partner capital and limited partners' capital, are disclosed separately under the "Partners Capital" heading or elsewhere in the financial statements. An item that often appears as a liability on an investment partnership statement of assets and liabilities is "advance partner contributions." These amounts represent contributions made by a prospective partner prior to the partnership's admissions date (e.g., January 1).